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Income Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Validity of Revision u/s 263 against invalid assessment - The ...

Income Tax

February 17, 2024

Validity of Revision u/s 263 against invalid assessment - The Tribunal held that the original assessment order, being framed in the name of a deceased person, was invalid. They cited various court rulings supporting this position and concluded that the order passed under section 263 was not valid. The appeal of the assessee was allowed, and the order under section 263 was set aside.

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